伊人直播

Overtime

All overtime payments should be subject to PAYE and taxed in full.

Sunday racing payment

This is a subsistence allowance to cover the extra cost of working away from the normal place of work but is paid only when the race is on a Sunday. The amounts paid and the amount that can be paid without operating PAYE are set out in the table below. PAYE should be operated on the excess.

Date of payment	Total payment	Paid tax-free	Operate PAYE on
1 February 2002 to 31 January 2003	拢26	拢12	拢14
1 February 2003 to 31 January 2004	拢27	拢12	拢15
1 February 2004 to 31 January 2005	拢28	拢12	拢16
1 February 2005 to 31 January 2006	拢29	拢12	拢17
1 February 2006 to 1 March 2020	拢30	拢12	拢18
2 March 2020 onwards	拢30	拢16	拢14

Racing abroad allowance

Employees who have to go abroad to attend races will almost always have to stay away overnight. In most cases they will be provided with modest accommodation free of charge, for example, a room in a lodging house, or at the race course. Employees will also receive a daily subsistence allowance to pay for all meals. The amounts paid and the amount that can be paid without operating PAYE are set out in the table below. PAYE should be operated on the excess. HMRC accepts that no tax charge arises on the provision of modest overnight accommodation when these employees have to stay away from their permanent workplace attending races.

Date of payment	Total payment	Paid tax-free	Operate PAYE on
1 February 2004 to 31 January 2005	拢25	拢21	拢4
1 February 2005 to 31 January 2006	拢26	拢21	拢5
1 February 2006 to 30 November 2012	拢27	拢21	拢6
1 December 2012 to 1 December 2019	拢30	拢21	拢9
2 December 2019 to 1 March 2020	拢47.50	拢21	拢26.50
2 March 2020 onwards	拢47.50	拢28.30	拢19.20